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Mauritius, a leading investment destination

Mauritius, your gateway to Africa and the Indian Ocean

Mauritius has been the gateway to Africa and the Indian Ocean since the 1700s. Thanks to its political and social stability, the country can pride itself on providing favourable conditions for living, doing business and investing. Mauritius has developed from a low-income agricultural economy to a stable, diversified upper middle-income one. With an economic growth rate of 4% per year, the country is among the most prosperous in the Indian Ocean. It recently amended and reinforced its legal framework with the notable inclusion of anti-money laundering legislation to promote economic development while ensuring compliance with the rules of transparency, good governance and ethical standards. 

Mauritius ranks 1st in Africa
in various international indices

Doing Business Index 2019 (World Bank) | 20th worldwide – 1st in Africa

Global Competitiveness Index 2018-2019 (World Economic Freedom) | 49th worldwide – 1st in Africa

Mo Ibrahim Index of African Governance 2018 | 1st
in Africa

Democracy Index 2018 (Economist Intelligence Unit) | 17th in the world –
1st in Africa

Social Progress Index 2018
| 43rd worldwide –
1st in Africa

Human Freedom Index 2019 (Fraser Institute) | 37th worldwide – 1st in Africa

Index of Economic Freedom 2018 (Heritage Foundation) | 21st worldwide
– 1st in Africa

Reasons for investing in Mauritius

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Flat income tax, corporate tax and VAT rate of 15%

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Easy, quick and efficient processes to set up a new business

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Tax-free dividends/No capital gains tax

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No local partnership required

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No minimum capital requirement for the incorporation of a company

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Well-developed institutional infrastructure: international banks, legal and accounting firms

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Legal security and political stability

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No foreign exchange controls

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Highly-skilled bilingual (French, English) local workforce

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Excellent quality of life

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More than 32,000 offshore entities

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An emerging country with advanced IT and telecommunication facilities

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A minimal time-zone difference from the main European capitals

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A modern port – a hub for the region

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The best airport in Africa (Airports Council International – ACI)

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A new scheme for international businesses and foreign investors, the Smart City Scheme

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Extensive flight connectivity with regular service by more than 20 major airlines (more than 25 daily flights to Europe)

Choose Mauritius to
implement your business

A number of other conditions must be fulfilled to start an economic activity in Mauritius. As per the Companies Act of 2001, every domestic company must have at least one director ordinarily residing in Mauritius and a registered office address in the country (not a PO Box). An essential first step for a foreigner who wants to establish a business in Mauritius is to incorporate a domestic company.
You want to take your business global and move to Mauritius?

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The reputation of Mauritius as an International Financial Centre rests on the quality of its services and its pool of highly qualified professionals. The Financial Services Act (FSA) introduced in 2007 simplifies the regulatory regime and consolidates the legislative framework of the global business sector. In monitoring the conduct of business activities of licensees, the Financial Services Commission (FSC) focuses inter alia on market conduct, Anti-Money Laundering and Combating the Financing of Terrorism requirements, corporate governance principles and international norms and standards.

There are two different types of companies in Mauritius, namely domestic and Global Business Companies.

  • Domestic Company – trading mainly onshore and may be involved mainly in the export sector.
  • Global Business – the majority of shares or voting rights or the legal interest in a resident company are held by a person who is not a citizen of Mauritius and such company proposes to conduct business principally outside the country.

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